Company roglstratlon number,. N1041816 Appl•by Trust Limited Company Ilmlted by guarantee Unaudlted flnan¢lal sfal8m8nts 31 March 2024
Contents Page Trustees and other Informatlon TNstees' Annual Report (Incl Oireclors report) Independènt Ex8miner's Report statament of Flnanclal Acfjvltles Statem8nl of Financial Position Notes lo the FInanal Statements 10-14
Dlrectors Thomas O'Hanlon Sylvla M¢Roberts Heathèr Beggs Joanne Mccracken Se¢rptary Elalne Leonard Company number N1034554 Reglstered offlco 1-2 Rokeby Green Armagh Co. Arma9h BT619AT Bu51ness address 1-2 Rokeby Green Armagh Co. Armagh BT61 gAT Accountants WHR Accountants Ltd Chartered Certlfied Accountsnts 56 English Street Arniagh BT617LG Bankers Flrst Trust Scotch Street Dungannon Co, Tyron8 BT70 1AZ
Trustees, Annual Report (Including Dlrectors, Report) The Trustee8 pr8s8nt Ihelr rep¢xt and the flnanclal statements of th8 oharfty for the year ended 31 sl March 2024. Th8 trustees have adopted the provlslons of the Statement of Re¢omm@nded Practice {SORPI 'Accounling and Reporting by ChaAUes' {FRS 102) in pr8paring the 8nr)ual report and finandal stalernents of th8 charity. The financial stalements have been prepared in accordan with the accounting pollcles set out In notes lo the accounts and comply wllh th8 charity's goveming document, the Charilles Act 2008 and Accounllng and Reporting by Charlties.. Statement of Recommended Practicp applicable to charities preparing their accounts In accordanc8 Wlth the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland publlshed on 16th July 2014 (as amended by Update Bulletin 1 publlshed on 2nd February 20161. General Information The address of the charltable companls reglslered offlce Is 1-2 Rokeby Green Armsgh DIRECTORS AND TRUSTEES The dlrectors of the company are Its trustees for the purpos8s of ch8rity law. The trustees and offlcer8 servlng durlng tha year and since the end of the year were as follows: 1, Thomas O'Hanlon 2. Sylvia McRoberts 3. Heather Beggs 4. Elaine Leonard S. Joanne Mccracken Chalr Vice Chair Hon Treasurer Secretary The Appleby Trust is a company based in Amiagh and we provide daytlme opportunllies for adults with learnlng dlsabllitles through varlous servlces. During the period of thls report, we provÉded servlces In Armagh Clty, Lurgan, Banbridge and throughout the Southern Health and Soclal Trust.
Truste83' Annual Report (including Directors, Report) {continued) CHAIRS REPORT The period 23-24 has remained an unstable period wlth sustainabillly of the organlsations activities under threat from an uncertaln funding future. ther@ is no cancr8te dlreclion yet as to what the successor to the first tranche of UKSPF funding will be. The fundlng model of UKSPF has led to Issues with c88h flow as the fundlng is pald 3 months In arrears18ading to the nesSIlY lo tak8 an ov8rdr8ft faclllty with thè bank to ensure we can conllnue to pay bills. As wlth all organisatlons the cost of Ilving crlsls is contlnuing to cause flnanGial problems In particular wllh the Incoma generatlon of our soclal enlerprlses belng adv8rs8ly affected causlng financial problems with malntaining our health servlce contracts whleh do not provide fvll cost recovery, increaslngly there Is recognluon within the sector that we are providing services al a loss to our profit and our reserves. W6 continue to provlda a valuable and meanlngful servic& to our particlpants who gain assessed Improvements In work and social skills, improved self-estsem, improved numeracy, improved qualificatltsns and for some Improved finances as they find paid work, our partlGlpants will always be Ihe centre of our work and any developrnents we put In place in the services we provide will 8nsLJre that thelr needs are mel. Increasingly we are seeing that the needs of Ihose people with disabllilies furthest from the labour market. particularly with a learning dls2bllY are belng left behind as short term programs th quick outcomes of employment are belng larg6ted for funding whlch rosult in Improved slalistics on economlc aGtlvlty but don't tell the real story of the support fhat's needed to find employm6nt for someon8 who has challenges. In thls nnanclal year w8 have added additionallty lo the servlce we provlde parttcipants with the Introductlon of accredited qualifications and programs through ASDAN. As an organlsation we are working wlth the board lo carry out a strateglc review of servlces through the next year of UKSPF fvnding with a view to creating a business model to improve sustalnablllty Into th8 future, with only one more year of fvnding guaranteed the organlsallon needs lo mov8 bèyond a funding model that can be put at risk by govemmént strategy changing and one whlch le8ves 80 much uncertainty. Thomas O'Hanlon 0910112025 Chaimian PURPOSE AND ACTIVITIES The purposes of th8 charity are lo provide training facilities for the people of Northern Ireland wlth di8abllilles lo indude emotlonal and behavloural problems thout dlstinBtion of age, sex, race, pollllcal or religious oplnlons by assoclation with the authorities, voluntary groups, institutions. buslness and statutory inheritance In a common offort to advance care. treatment, educatlon, Iralnlng and to provlde facllltl8s In tho Intorost of soclal welfarè for health, recreation and leisure aGtlvltles wlth the obJect of Improving condltions of Ilfe for people in the area In quesllon. The Iruslees b81ieve that our purpos8 to provid8 training facllillas for the peopl8 of Northern Ireland, In particular those people who are dlsabled, by the provlslon of work and soclal skllls tralning whlch wlll h6lp to equip them for ernployment opportunllles provldes a publlc benefll. The dlrecl beneflts whlch tlow from this purpose include improved work and soclal skllls, improved self-confidence. and soclal InGluslon In communlty workplaces. Th8se benefits have been demonstrated through progress on Iralnlng plans. progress on tracked 88sessments, p18¢ement in Community workplaces, feedback from partlclpants and thelr famllies at revlews and through results af salisfacllon questionnaires carried out with partlcipants.
Trustees. Annual Report (Including Dlrectors, Report) (Gontlnued) ACHIEVEMENT AND PERFORMANCE Supported Employment Supported employment has conllnu8d to thrtV8. The servlce Is funtttSonlng at capacty but has been affected by the change to UKSPF which provlded a much lower value for money figure to work with partlcipants effectlvely shortenlng the support we can offer from 2 years to l year. there r9malns 8 walting Ilst to access the $8rvice, this has been a continued trend for the past number of years. Our soclal enterprises continue lo act as a progresslon route to thls seNlce ensuring that a constant flow of particlpants are avallable for the seNice. In addition, connections are able lo be made by the supported employmenl lob coach and the participants in the social ent8rpri8e8 as they have the opportunlty to form a relationshlp prior to leaving the Print Its. There has been an openlng of more employer-based work placements In the last year leading to a strong variety of work opportunltles and experiences for the particlp8nt8. Print It Lurgan The Graphlc Designer has CDnlinLted to work proactlvely in Increaslng the buslness Impact of the enterprise In the communlly whllst also promotlng the social mlsslon through social media, word of mouth and flyer drop, It contlnues to operate at capacity as regards participants with a waiting list. Lurgan continues to be the most utllised sile for particlpants reflecting the need in the area for th8 typ8 of support w& offer Print It Banbrldge Pdnt 11 Banbridge has had a gradual Increase In referrals of partlclpants wlth dlrectlon from the contract manager slrong Ilnks are belng forged wlh the newly slwEtured sodal work teams lo ensure that there Is a steady flow keeping the enlerpri8e as socially driven as possible. Autism servlce The Aullsm supportad employment servlce provlded by the company grows In exc811enc8 In terms of the outcomes for the participants which far exceed the original largels for the young p80ple in aGhipving paid employment. Thls has Included posltions In IT, retall, admin and hasplt31ity among others. Th8 change to UKSPF resulted in a change of staff however the service is thriving and is rate das exceptional by the partlclpants Education and Training Inspectoratg (ETI) The company has contlnued to engage In proacllve self-evaluatlon of all servlcBs and to provlde the 1 wllh Quality Imwovemenl Plan5 which contlnue lo high1h1 our company's dedicatlon to providing th8 best possible serviG8 for our participants FINANCIAL REVIEW Fundlng The deflcil Incurred durlng the year ended 3131 March 2024 was £22,351 The char5ty's worklng capital requirements have beèn malntalned dvdng the year to allow the varlous 8Ctivlties of the charfty to contlnue unlnterrupted. At the 31BI March 2024 th8 company has nel current assets of £2,495 wllh all credltors payable wthln the due period in the case of taxes and for materlals or servlces as agreed wlth commerclal supplles.
Trustees, Annual Report (Including Dlrectors, Report) (continued) With the supporl from our main funders, Southem Health and Social Care Trust (SHSCT), and now UKSPF, we are confldent that the servlces currently belng provld8d wlll conllnue to Improve the Ilves of those requirfng support in the community. Funding for 2023-25 has been sought and granted from UKSPF and SHSCT. GOING CONCERN With th8 continued support from our fund8r5 confirmed for the next year the irustges are satisfied that the charity accounts should be prepared on a golng ¢oncem basis. RISK MANAGEMENT Whlle we contlnue to strangthen our relation8hlp with the community vla tha various print-il projects ihe ènhancemant of th888 programrnes are also the main rlsks to the enterprisa In ènsurlng that costs ar8 controlled and that the acllvlties lead lo Incrèas6d revenues and thereby a gr8ater ¢onfribution towards our overheads. The costs are Glosely monitored, and monthly r9POrts are requlred by th8 trustees to ensure that the various programmes ar& run efflclenlly and remain withln prepared budgets. Allenlion is also focused on the non-financlal risks arislng from Ihe health, safety and protection of our vulnerable participants. These rlsks are managod by ensurfng that we have robust pollcles and procedures In place, and regular awareness training for staff working in these operational areas. the trustees requir9 reportlng of any and all Issues relatillg to health, Safety and protedlon of our adults at rlsk formal basis each month al board meeting. The COTnpany ensures that it stays up lo dale with all legislation regarding safeguarding and have received the highest rating from ETI on our safeguardlng practlce. Staff Gontinual profgssional d8valopm8nt is lak6n very seriously, and staff hav6 benefitted durfng th8 perlod from mental health flrsl atd tr8lning, Asslst suiclde prevenllon Iralnlng, epllepsy management, ASC Irahlng, flrst aid and diabetes awarerbess. We have a strong focus on fully meetln9 our partlcipants needs and will undertake all nec8ssary training to ensure Ihat the persons experience is the best we can provide. Potential hami and r8Strictlons on publlc bener No harm arises from any of the Trust's purposes and no restrlcllons were applied to publlc benefit. statement of Gompllance The trustees of The Appleby Trust, durtng the year, complled wllh Ihelr duty lo have due regard to the guidance provided by the Gharity Commlsslon for Northem Ireland when exerclsing any powgrs or dulles to which the guldanc£ is relevant. Trustees, responslbilltles The trustoe5 {who are also dlrectors of The Appleby Trust Llmlted for the purpos8s of company law) ara responslble for preparing the Trustees. Annual Report and the financlal statsments in accordance wllh applicable law and United Klngdom Acwunting S18ndards (Unlted Klngdom Generally Acc8Pted Accounting Practice). Company law requlres the trustees to prepar8 flnanclal stalements for each flnanclal yoar. whlGh give a Iru9 and falr vlew of th& stato of affairs of the charilable company and of the Incomlng resourcos and appllcallon of resources, Includlng the Income and expendlture, of the charitable company for that period, In preparing these fSnanclal Statements, lh8 Iruslges are required to:
select suitable accounting policles and then apply them conslslently. observe the methods and prtnciples In the Charltles SORP., make judgements and esllmales that are r8ason8ble and ptudent., slate whelh8r applicable UK Accountlng S18ndards have been followed, subject to any matertal departures disclosed and explalned the flnanclal statements.. prepare the financial statements on the golng concern basls unless il Is Inappropriate to presume that the charitable company will contlnue In aperation. The trustees are responsible for keeplng adequate accounllng records that disdose with reasonable accuracy at any tlme the flnanclal posllion of the charitablè QDmpany and enable tham lo ensure that th8 financlal statements comply wllh the Comp8nles Act 2006. They are also responslble for safeguardlng the assets of the charltable company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularltlès. Small company prov151ons Thls report has been prepared In accordance wlth provlslons appllcable to companles entitled to the small companles ex8mptS0n. This report was approved by the board of trustees and slgned on behalf of the board by: Thomas O'Hanlon Chalmian Dale 0910112025 Charfty reglstratlon number: NIC101210 Company reglstratlon number: N1041816
Independent Examlner's Report I report on the awunts ofthe company for the year ended 3141 March 2024 which 8re 88tout on pages 8 to 14. R85PeCtlvé rèsponslbllltles of trustoes and gxamlnor As the charlty trustees (and also the dlr8Ctors of th8 company for the pury)oses of Company law) you ar8 responsible for the preparation of the accounts In accordan wlth th8 requir8m6nts of the Companles Act 2006. Having $8tisf5ed myself that the charfty Is not subject to audlt under company law. and Is ellglb]e for Indèpendenl examination, it is my responsiblllty lo: examlne the accoun18 under sectlon 65 of the Charfties Act,. follow the procedures laid dawn In the general Dlrectlons glven by thè Charlty Commlsslon for Northem Ireland under séclion 65(9}(bl of the Charities Act. and state whether particular matters have corrt8 to my attention. Basls of Independent examlnerfs report I have gxamlned your charity accounts as requlrod under 8ecllon 65 of the Charlties Act and my examination was carried out In accordance wilh the general Directions gwen by the Charity Commission for Northem Ireland under section 65(9llbl of the Charilles Act. The examinatlon includ8d a revlew of the arKountlng records kept by the charlty and a comparison of the accounts presented with those record5. 11 also Includes conslderatlon of any unusual iterns or dlsclosures In the account5 and s88klng planatIOnS from you as charlty twstees concernlng any such mallers. My role is to stsl8 whelher any materlal matters have come lo my attention gfving me cause to belleve: 1. That accountlng rewrds were not kept in accordanc8 wlh s8Ctlon 386 oflhe Companies Act 2006 2. That the accounts do not accord with those atscounting record5 3. Thal the aoUnt8 do nol comply with the accounting requirement5 of section 396 of the Companies Act 2006 and with the melhods and prlnciples of the Charltles Statement of Recomrnended Practice 8pplicablÉ to ¢haAtles preparfng thelr accounts In accordance wlth th8 FlnancLg1 Reporting Standard applicable in the UK and Republlc of Ireland 4. That th9re is further Infomauon needed for a proper understandlng of Ihe accounts to be reached. Indep?nd0nt examlngrfs statement I have completed rny examlnatlon and have no concerns In respect of the matteTS (1) to (4) Ilsted above and, in connection wlth following Ihe Dlrections ol the Charity Commission for Northem Ireland, I have fuund no maller8 that requlre draw g to your attenllon. Andrew Gllpin WHR Accountants Ltd Chartered Certifled AGcountanls 56 Eng115h Street Armagh BT617LG 9th January 2025
Appleby Trust Llmited statement of Financlal Activities for the year ended 318t March 2024 Unrestrictad Funds Restrlcted Funds Total 2024 Tot81 2023 Income Income from Charltable Actlvlll8s Income from Generatlng Funds Government Fundlng Govémrnent Grants 70,547 70,547 81,512 2H.953 262,158 244,953 70,547 244,953 315,500 343,699 Expendlture Cost of Generallng Funds Cosl of Charitable Aclivllies Governance Costs 20,816 47,717 924 20,816 15,121 316,111 283,445 924 924 268,394 Total paym8nts 69,457 268,394 337.851 299.490 Net Incomel{oxpendlture} Appleby Careers expenses 10 112,769 Surplusl(Deficll} for the year 1,090 {23,441} (22,3511 (68,366)
Appleby Trust Limited statement of Financial Posltion as af 3qgt March 2024 2024 2023 Note Fixed assets Tangible assets 3,924 4,905 3,924 4,905 Current assets Stocks Debtors Bank and cash In hand 2.500 8,651 1.023 1,200 23,564 10.152 12,174 34,916 Credltors: amounts falling duè wlthin one year 113,603> {14.975) Net current assets 11,429) 14,941 Total assets les5 current Ilabillties 2,495 24.846 Not assets 2,495 24,846 Capllal and reserves UnrestrfGted funds Restrtcted funds 25,936 (23,441) 24,846 Total funds 2,495 24,846 The directors are satisfied that the company is entitled lo exemption from audit under section 477 of th8 Companies Act 2005 and that members have not requlred an audit In accordenc6 With seGtlon 476. The dlrectors acknowledge their responslblllties for Gornplylng with the requirements of Companies Act 2008 with respect lo ac¢ounting rewrds and preparation of financial slatstnents. The flnandal statements have been prepared in accordano8 With th8 speclal provlsSon In Part 15 of Ihe Companies Act 2006 b companles subject to the srnall companles regime, Tho financial statements were approved and aulhorised for issu8 by thg Board on 9th January 2025. Slgned on behalf of the board of trustees: Thomas O'Hanlon Dlrector ompany reg15fration number: N1041816
Notes to the Financial Statements Sumrnary of 5ignlflcant accounting pollcles (a) General Informatlon and basls of preparatlon Thè Appl8by Trust Llmited Is a company Ilmited by guardntee In Northem Ireland. In the event of th8 charity belng wound up. the liability in respect of the guarantee Is Ilmltsd to £1 per member of the charlty. The address of the reglstered ¢)ffice18 glvgn In the charity information of these flnanclal statements. The charity constitutes a publlc bèn6fi16ntity as d8finad by FRS 102. The financial stat9ments hav8 b8en prep8red in accordanc8 with Accountlng and Reportlng by Charities.. Statement of Recommended PraGtlce appllcable lo charities preparing their accounts in a¢cordanGe wlth the FlnanGlal Reportlng Standard ?pplicable in Ihe UK and Rgpublic of Ireland (FRS 102119gued on 161h July 2014 las %Jpdated through Update BLtlletin 1 published on 2nd February 2016), the Financial Reportlng Standard appllcable In Ihe Unlted Kingdom and FiepublIc of Ireland (FRS 1021, the ChaiStles Act 2008. the Companies Act 2006 and UK Generally AccEpled AcUntIng Praclloe as It applies from 1¥1 January 2015. The charity has applied Update Bulletln 1 as published on 2nd February 2016 and does not Include a cash flow statement on Ihe grounds that it is applying FRS 102 Secllon 1 The flnanclal statemenls are prepared on a golng concern basls under the hlstorlcal cost convention, modified to include certain itsms at fair value. The financlal statements are presented In slerllng whlch is the funcllonal cajrrency of th? charfty and rounded to th8 nearest £. The signlflcant accountlng pollcles applled In the preparatlon of these flnanclal stalaments aro set out below. These policie5 have been consistsntly applied to all years presented unless olherwise stated. Ib) Funds In th8 Slalement of Flnanctal Activities, funds are classlfied as either restricted funds or unrestricted fvnd8,' defined as follows-. Unrtrtcted funds can be us8d In accordance with the ch8ritable oblectlves at the discretlon of the trustees. Restridgd funds Gan only be used for particular restricted purposes within Ihe objecls of Ihg charlty. Restrictlons arlse when specified by the donor or whèn funds ar8 raised for partlcular restricted purposes. {¢) Income recognltlon Incomo Is recognised when the charltable company has entlllem8nl to the funds, any performance condltions 8lt8ched to the item{s) of income have been met, il is probable that the Income will be received. and the amount can be measured rellably. (d) Expendlturg rocognitlon All 8xpenditurp Is accounted for on an accruals basis and has been classified und6r headings that aggregate all c051s related to the Gatagory. Expenditure is recognSsed where there Is a legal or Goll8tructlve obllgatlon to make payments to third partles, It Is probable Ihat the seluement will b required, and the amount of th8 obligalion o9n be measured rellably, It Is calegorised under the following headlngs: Expendlture on ch8rilable actlvltles includ85 producllon expenditure,. and other expendlture represents those Items not falllng into the category above, 10
Notes to the Flnancial Statements (continued) {al Support costs allocatlon Supporl costs arè those that asslst Ihe work of the charity bul do not dlrectly repres8nt charltable actlvities and include office costs and premls8S Costs. They are incurred dlrectly In support of exp6ndllur8 on the oblects of the charity. Fund-ralslng costs are those incurred in seeking voluntary contributlons and do not Include the costs of dissemlnating InfoThalion In support of the charltable aCtltI8. {fj Debtors and credltors recetvable I payable wlthln one year Debtors and credllors with no stated Inlere8t rate and recetvable or payable wllhln one y98r are recorded at transaction pric6. Any losses arlsing from impairment are recognised In expenditure. (g) Taxatlon The charlly is an exempl charity withln the m8aning of schedule 3 of the Charities Act 2011 and is consldered lo pass the tests set out In Paragraph 1 Schedule 6 Flnance Act 2010 and therefore It meets the deflnltlon of a charftable company for UK corporatlon tax purposes. (h) Golng concern The financial statements have beon prepared on s golng concern basls as the trustees belleve that no material uncertalntios exlst. The trustees have considered the level of fvnds held and the expected level of income and expendlture for 12 months from aulhorlslng these flnanclal stat6m8nts. Th8 budgeted income and expenditure Is suffici8nl with the level of resetve5 for the charity to be able lo contlnu8 as a going concern. (l) Judgements and key sources of estimatlon uncertalnty The trustees do not feel there any malerlal Judgements or key saurces of estlmalion uncertalnty In these accounts. Ul Tanglble assets TangSble assets are Inltlally rgcord8d at cost, and are subsequonlly stated at cost less any accumulatpd depreciation and Impaimanl losse5. Ik) Depreclatlon Depreclallon is calculated so as to write off the cost or valualion T)f an asset, less Its resldual value, over the useful economic life of that asset as follows: Flxtures, flttlngs & equlpment- 15Yo reduclng balanc8 If there is an indiGation that Ihere has been 8 slgnlficanl Ghange depreciation rate, useful life or re51dual value of tanglble assets, the depreclalion Is revised pFospecllvely to reflect the new estimates.
Notes to the Flnanclal Statements (continued) (l) Impalnnent A revlew for indicators of Impairmant is carried out at each reporting dats, with the recoverable amount being esllmated wher8 such indicatOf6 6XiSt, Wher8 the carrying value exceed5 the recoverable amount, the asset is impalred accordingly. Prior Impalrm6nts ar8 also revlewed for posslble r8versal at each reporting date. When It is not possible to estimate the reGoverable amount of an Indlvidual a68el. an eslimats is rnad8 of the recoverable amount of thg cash-generallng unlt lo whlch the asset belongs, The cash-gen6ratlng unlt Is the smallest identifiable group of assets that includes the asset 2nd generates cash inflows thaf are largely independent of the cash Inflows from other assets or groups of ass8ts. Llmlted by gvarantee The cornpany Is limlted by guarantee, and the Ilabllily of its members Is Ilmlted to £1. In the event of the winding up or dissolution of the company. Tanglble flxed assets FF & Equlpment Total Cost At 1 April 2023 Addltions 49,340 49,340 Al 31 March 2024 49,340 49.340 Depreclation Al 1 Aprfl 2023 Charge for the year Al 31 March 2024 44,435 981 44,435 981 45.416 45.416 Carrylng amount At 31 March 2024 3,924 3,925 At 31 March 2023 4,905 4,905 Debtors 2024 2023 Trade debtors Other d8blors 8,400 251 23.564 8.651 23.564 12
Notes to the Financlal Statements (contlnued) Credltors.. amounts falllng duo within ona y6ar 2024 2023 Bank loans ar1 overdrafts Trade creditors Other credltors 5,384 515 7.704 5,151 741 9,083 13,603 14,975 Analysis of expenditure on generatlng actlvltles ACt[tIeS undertaken directly Support cosls Total Purchases 20,816 20.816 20,816 20,816 All cosls were attribut2ble lo unrestricted funds. Analysls of expendlture on charltable actlvltles Actlvltles undertaken dlreclly Svpport costs Total Wages and salaries Pension Gontributions Rent Rates Insurance Operaling1ga59 - equlpment Llght and heat Comput8r costs Repalrs and malntenance Telephone staff trav8lllng staff tralning Bank charges Gener81 expenses Prlntlng. postage & stationery Depreclatlon 245,459 16,233 245,459 16,233 24.695 314 4,021 2,305 7.509 1,154 718 4,793 3,966 2,736 1.227 24,695 314 4,021 2,305 7,509 1,154 718 4,793 3,966 2,736 1,227 981 981 271,853 44.258 316,111 staff costs such as wages, pension, staft travelling and tralning were all attributable lo restricted funds, All other cosls w8re altributable to unrestrfcted funds. 13
Notes to the Financial Statements (contlnued) Analysls of oxpendlture on governance Costs Acttvilies undertaken directly Support Costs Total Accountancy fees 924 924 924 924 Al costs were attributable to unrostrlcted funds, Trustees, and key management personnel remuneratlon and expenses The trust8es neither received nor waived any remuneration durfng the year (2023.. £Nil). The trustses did not have any expenses relmbursed during the year (2023 - £Nil). 10. Fund reconclllatlon Balance at 181 April 2023 Balanco at 31BI March 2024 Income Expendlture Applaby Careers Unrestricted Restrlcted 24,846 70,547 244,953 (69,457) (268.394> 25,936 (23,441) 24.846 315,500 {337,851) 2,495 14